Technical insights

A simple summary of the potential tax consequences based on the order a donor makes an outright gift as a potentially exempt transfer (PET) or a chargeable lifetime transfer (CLT) in life and death.

This article will provide you with an understanding of the changes to trust registration in the UK.

From 6 April 2020 the annual allowance taper figures are adjusted to give a higher threshold level. This article explains the tapered annual allowance calculations and who they may affect.